Section 5, The Finance (Amendment) Act, 2018

The supplementary fees for import and other activitiesshall be as follows- SUPPLEMENTARY FEES DETAILS UNITS AMOUNT Import fee Per 20kg. ctn Le 500.00 Local discharge Per 20kg. ctn Le 300.00 Export levy: fishing Per 20kg. ctn US $ 1.5 companies that repatriate sales proceeds Export levy: Fish Per 20kg. ctn US $ 2.0 Processing plants with local partnership agreement with majority shares Fees for import and other activities VESSEL TYPE COST PER GRT ROYALTY PER DURATION VESSEL 220300.90.000 Other forms of beer <10 US$0.015 per (b) repealing the excise rates under the heading 2204 and replacing them with the following new rates:- 2203 Beer made from malt 220300.10.000 Stout & Porter <10 US$0.015 per 220300.20.000 Beer <10 US$0.015 per Non-alcoholic not > 0.5% <10 US$0.015 per 220300.90.000 Other forms of beer <10 US$0.015 per (c) repealing the excise rate under the heading 2205 and replacing it with the following new rates:- 22 05 Vermouth & Other Wine of Fresh <10 US$0.015 wine of Fresh Grapes per cl or Grapes 220510.10.000 US$1.50 220590.10.000 >10 US$0.02 US$2.0 per litre (d) repealing the excise rates under the heading 2206 and replacing them with the following new rates:- g Goods Content per Rate FISHERIES FEES AND ROYALTIES (IN US$) VESSEL TYPE COST PER GRT ROYALTY PER DURATION VESSEL Shrimper and 180 14625 6 months Cephalopods Trawller 360 29250 12 months Demersal & 150 12010 6 months Pelagic Midwater 300 24020 12 months Tuna Purse 35,000 Nil 6 months Seiner (per vessel) 70,000 Nil 12 months Tuna Longline/ others (per vessle) 22,500 Nil 6 months 45,000 Nil 12 months Purse Seine for 21,000 Nil 6 months small pelagics (per vessel) 42,000 Nil 12 months Decked Semi- 750 Nil 6 months industrial fishing 1,500 Nil 12 months vessel Undecked 350 Nil 6 months Semi-indust.: STD 5 -10 500 Nil 12 months canoe snapper/ herring 220600.70.000 Mixture of fruit US$0.015 juice with alc. <10 US$1.50 220600.80.000 Mixture of fruit >10 US$0.02 juice with alc. per cl or US$2.0 220600.90.000 of alc. <10 <10 US$0.015 220600.100.000 Others <10 US$0.015 (e) repealing the excise rate under the heading 2206 and replacing it with the following new rates:- Heading H. S. Code No Description Alcohol Content Excise Rates /Goods per solution (%) Specification 22 08 O Ethyl Acohol with less than 80%; Spirits and Spirituous Beverages 220820.10.000 Brandy >10 US$0.02 per Heading H. S. Code No Description Alcohol Content Excise Rates /Goods per solution (%) Specification 220820.90.000 Others >10 US$0.02 per 220820.90.000 Whiskies >10 US$0.02 per 220840.00.000 Rum and US$0.02 per other Spirits >10 cl or US$2.0 220850.00.000 Gin & Cordials >10 US$0.02 per 220860.00.000 Vodka >10 US$0.02 per 220870.90.000 Liqueurs >10 US$0.02 per 220890.10.000 Other US$0.02 per Forms of cl or US$2.0 Spirituous per litre beverage >10 220890.20.000 Schnapps >10 US$0.02 per 220890.50.000 Alcohol de US$0.02 per menthe >10 l or US$2.0 220890.90.000 Others >10 US$0.02 per 8 9 Heading H. S. Code No Description Alcohol Content Excise Rates /Goods per solution (%) Specification (f) repealing the excise rate under the tariff item No. 24.02 and replacing it with the following new rate:- Tariff Item No. Description/Goods Specification Excise Rate 24.02 Cigars, cheroots, cigarillos 30% and cigarettes, of tobacco or of tobacco substitutes (g) repealing the excise rate under the tariff item No. 24.03 and replacing it with the following new rate:- 24.03 Other manufactured tobacco and manufactured tobacco substitutes, including water pipe tobacco; 30% "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (h) by inserting the following immediately after Tariff Item No 22 .0 Fruit juice and vegetable juice 10% Non-alcoholic beverages (energy drink) 20% FORESTRY ACT, 1988 3. The Forestry Act ,1988 is amended by repealing and replacing section 25A with the following new section - 25A. An exporter of any timber or timber products shall prior to exportation pay to the National Revenue Authority a timber royalty of US $2,500 on every cubic meters of such timber or part thereof" GENERAL 4. The fisheries fees and royalties for vessels shall be as follows: Amendment of Act No. 7 of 1988 Fisheries fees and royalties 10 7 Goods Content per Rate 2206 Other Fermented Beverages (Cider, Perry etc); Mixture of fermented beverages and non-alcholic beverages, NES 220600.10.000 Cider, Perry & Mead >10 US$0.02 US$2.0 220600.20.000 of alcohol <10 US$0.015 220600.30.000 of alcohol>10% >10 US$0.02 US$2.0 220600.40.000 Rasin wine <10 US$0.015 220600.50.000 Rice wine <10 US$0.015 220600.60.000 Palm wine <10 US$0.015 Goods Content per Rate STD 5-10 canoe 975 Nil 6 months croakers 1,6250 Nil 12 months Ghana Plank 650 Nil 6 months herring/Bon Ghana Plank 975 Nil 12 months (Croakers 1,350 Nil 6 months Foreign Canoes 2,300 Nil 12 months 4,000 Nil 12 months Transhipping 700 Nil 12 months Fishing vessels with license to fish in SL ( per vessel per transhipment) Transhiping 2,000 Nil 12 months Fishing vessels with Foreign License ( per vessel per transhipment), which must pay charges for 20 kg of fish as per charges in schedule for export Supply vessel / 6,000 Nil 12 months local carrier VESSEL TYPE COST PER GRT ROYALTY PER DURATION VESSEL 12 5 Code No. 2403.11 122.32 Water pipe tobacco 35% specified in Subheading Note 1 to this Chapter 2403.19 122.32 Other - Other: 35% 2403.91 122.39 "Homogenised or 35% reconstituted" tobacco 2403.99 122.39 Other 35% EXCISE ACT, 1982 2. The First Schedule to the Excise Act 1982 is amended by - (a) repealing the excise rates under the heading 2203 and replacing them with the following new excise rates:- Goods Content per Rate 2203 Beer made from malt 220300.10.000 Stout & Porter <10 US$0.015 US$1.50 per litre 220300.20.000 Beer <10 US$0.015 per Non-alcoholic not > 0.5% <10 US$0.015 per Amendment of First Schedule to Act No. 6 of 1982 Export fee for Fish Per 20kg. ctn US $ 3.0 Processing plants with local partnership agreement without majority shares Export fee for Fish Processing Per 20kg. ctn US $ 3.0 Plants exporting croakers ( gwangwa, lady ) Export fee for smoked Fish Per 20kg. ctn US $ 5.0 Export Fees for crustaceans Per 20kg. ctn US $ 5.0 (shrimps, lobsters, crabs etc.) Export fees for cephalopods Per 20kg. ctn US $ 5.0 ( squids, octopus etc.) Export fee for Fish bladder Per 20kg. ctn US $ 5.0 Export fee for sea cucumber Per 20kg. ctn US $ 10.0 Entry clearance permit for Per vessel US $ 500 fishing vessels Letter of intent for Per request US $ 5,000 the establishment of a new fishing company Fisheries Protection Per /vessel/year US $ 1000 Fisheries Statistics & Research Per /vessel/year US $ 5,00 DETAILS UNITS AMOUNT 14 3 20 09 .7 1 0 59 .9 4 Of a Brix value not 20 % exceeding 20 20 09 .7 9 0 59 .9 4 - Other Juice of any othersingle fruit or vegetable: 20 % 20 09 .8 1 0 59 .9 5 Cranberry (Vaccinium 20 % macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice 20 09 .8 9 0 59 .9 5 -Ot her 20% 20 09 .9 0 0 59 .9 6 - Mixtures of juices 20% (c) repealing the tariff rates under the headings 22.01, 22.02 and 22.03 replacing them with the following new tariff rates- 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing 35% added sugar or other sweetening matter non flavor 22 01 .1 0 1 11 .0 1 Mineral waters and aerated water 35% 22 01 .9 0 1 11 .0 1 Other 35% 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or 35% flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 22 02 .1 0 1 11 .0 2 Waters, including mineral and aerated waters, containing 35% added sugar or other sweetening matter or flavoured Other: 35% 22 02 .9 1 1 11 .0 2 Non-alcoholic 35% 22 02 .9 9 1 11 .0 2 Other 35% 22 03 .0 0 11 2.30 0 Beer made from malt 30% Code No.